https://www.taxtmi.com/caselaws?id=401705 Wall putty cleared in packages exceeding 25 kg falls outside Chapter II of the Legal Metrology (Packaged Commodities) Rules, 2011, which governs retail-sale declarations. The exclusion for packages containing more than 25 kg or 25 litres operates independently from the exclusion for commodities meant for industrial or institutional consumers. Since no statutory MRP declaration was required, voluntary affixation of MRP could not trigger retail-sale-price valuation under section 4A of the Central Excise Act, 1944. Valuation therefore applied under section 4, and the demand, interest and penalty based on section 4A valuation were unsustainable. en-us Wed, 09 Dec 2020 00:00:00 +0530 Tue, 15 Dec 2020 10:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401705 Wall putty cleared in packages exceeding 25 kg falls outside Chapter II of the Legal Metrology (Packaged Commodities) Rules, 2011, which governs retail-sale declarations. The exclusion for packages containing more than 25 kg or 25 litres operates independently from the exclusion for commodities meant for industrial or institutional consumers. Since no statutory MRP declaration was required, voluntary affixation of MRP could not trigger retail-sale-price valuation under section 4A of the Central Excise Act, 1944. Valuation therefore applied under section 4, and the demand, interest and penalty based on section 4A valuation were unsustainable. Case-Laws Central Excise Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401705